https://www.taxtmi.com/caselaws?id=397743 The court allowed the writ petitions filed by the State, setting aside the orders passed by the authorities below. The matter was remanded back to the Assessing Officer to pass fresh assessment orders after giving an opportunity of hearing to the assessee and allowing them to lead requisite evidence to establish the inextricable link between the purchase of raw hides and skins and the export of leather garments. The court emphasized that unless the facts are established with evidence, the assessee would not be entitled to exemption under Section 5(3) of the CST Act, 1956. The court directed the Assessing Officer to pass fresh assessment orders within six months. No costs were awarded. en-us Tue, 11 Feb 2020 00:00:00 +0530 Fri, 28 Aug 2020 14:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397743 The court allowed the writ petitions filed by the State, setting aside the orders passed by the authorities below. The matter was remanded back to the Assessing Officer to pass fresh assessment orders after giving an opportunity of hearing to the assessee and allowing them to lead requisite evidence to establish the inextricable link between the purchase of raw hides and skins and the export of leather garments. The court emphasized that unless the facts are established with evidence, the assessee would not be entitled to exemption under Section 5(3) of the CST Act, 1956. The court directed the Assessing Officer to pass fresh assessment orders within six months. No costs were awarded. Case-Laws VAT and Sales Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397743